Phan Company has not reported a profit in five years. This year the company would like to narrow its loss to $17,000. Assuming its selling price is $48.50 per unit and its variable costs per unit are $36, how many units must be sold to achieve its target given that total fixed costs are $63,000? (Do not round intermediate calculations.) Multiple Choice 3,400 3,960 o o 5,040 3,680